In this Exposure Draft, IASB proposes to make minor amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to clarify the definition of ‘material’.
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: /resource/47072asb36929a.pdf
How to comment
Comments should be submitted using one of the following methods, so as to be received not later than November 30, 2017.